Arsenal, Liverpool and Tottenham were the other clubs informed before the verdict was made available to the rest of the Premier League.
The four clubs had previously given Manchester City legal notice of their intention to seek the right to pursue compensation, which appears to have been linked to the decision to provide them with early sight of the outline findings.
An independent three-person commission found City guilty of substantive breaches involving contracts and payments, including the use of £830 million in sponsorship arrangements described as “sham” deals.
City have denied wrongdoing and appealed against the verdict.
The case centres on alleged financial rule breaches dating back to the period between 2009 and 2018, with the commission finding City guilty of 114 of the 115 charges brought by the Premier League.
The early notification means the four clubs that had taken steps towards potential compensation claims were able to see the outline findings before their other Premier League rivals.
Manchester United, Arsenal, Liverpool and Tottenham are among City’s established domestic rivals and could potentially be affected by any eventual sanctions or compensation process arising from the case.
The verdict has already created uncertainty around the consequences for City, with a separate sanction process expected to determine any punishment after the appeal has run its course.
City’s legal position remains that they are innocent of the alleged wrongdoing and the club is challenging the commission’s findings through its appeal.
The development comes as details have also emerged of an HMRC investigation into Manchester City’s tax arrangements.
According to the Financial Times, tax officials opened a civil investigation in 2018 following the publication of leaked emails by German magazine Der Spiegel. The inquiry examined whether City had used complex arrangements to underpay money owed to the government.
The investigation did not involve allegations of fraud, and HMRC has taken no action against the club.
City’s appeal remains the immediate next stage in the financial case, while the Premier League will ultimately have to determine any sporting or financial consequences arising from the verdict.
